STATE OF KARNATAKA Vs. SHREE RENUKA SUGARS LIMITED

JUDGEMENT

(1.) Since common issues are involved in these matters, both the matters are clubbed, heard and disposed of by this common order.

(2.) The Revenue has preferred these revision petitions under Section 23 of the Karnataka Sales Tax Act, 1957, (for short 'the Act') challenging the common judgment of the Karnataka Appellate Tribunal at Bengaluru in STA No.3500 and 3501/2013 for the assessment years 2006-2007 and 2007-2008.

(3.) Facts in brief are: